Bart Kosters is currently Team Manager of the IBFD Topicals Knowledge Group and was the Head of the IBFD Asia-Pacific Research Team until August 2005. After obtaining his master’s degree in Law from the State University of Leiden in 1988, Mr Kosters started working in the tax administration where he successfully completed the postgraduate programme for tax inspectors. From 1992 to 2001, he was a senior staff member at the Dutch Ministry of Finance where he was responsible for tax treaty negotiation and application as well as for drafting direct tax legislation. Since 2006, he is also the Key Expert Taxation in the European Technical Assistance Programme for Vietnam (ETV2). Furthermore, he is a permanent contributor on international tax matters for a leading weekly tax magazine in the Netherlands and is a regular speaker at tax conferences.

Bart Kosters is an instructor on the following courses:

• Principles of International Taxation
• International Tax Aspects of Permanent Establishments
• Tax Treaties Negotiations
• Avoidance of Double Taxation